Van Gaal has also been linked with a £60m switch for PSG striker Edinson Cavani.

Lazio attacking midfielder Anderson, 21, has impressed during his two seasons at the Stadio Olimpico.

The Brazil Under-21 international, who has scored nine goals for the Serie A giants, is also a target for Chelsea and Manchester City.

Liverpool legend Phil Thompson last week urged Brendan Rodgers to move for Higuain and Cavani in order to bring the Premier League title to Anfield.

Thompson said: "Gonzalo Higuain, Ezequiel Lavezzi, Edinson Cavani or somebody of that ilk is required, which means Liverpool are going to have to spend big to be considered title contenders next season."